Insertion of new section 44BBC.

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....on 44BBB of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2025, namely:-- Special provision for computing profits and gains of business of....

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.... deemed to be the profits and gains of such business chargeable to tax under the head "Profits and gains of business or profession.". (2) The amounts referred to in sub-section (1) shall be t....